Notes to SEFA
Title: PASS-THROUGH AGENCIES
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Unison Behavioral Health Group, Inc. (Unison) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operation of Unison, it is not intended to and does not present the financial position, changes in net assets or cash flows of Unison.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass‐through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: For purposes of charging indirect costs to federal awards, Unison utilized a negotiated indirect cost rate of 24.4% during the period from July 1, 2023 to June 30, 2024. Unison has not elected to use the 10.00% de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Unison receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows:
Pass-Through Agency Abbreviation / Pass-Through Agency Name
LCMHB / Mental Health and Recovery Services Board of Lucas County
SAMSHA / Substance Abuse and Mental Health Services Administration
WOOD / Wood County Alcohol, Drug Addiction, and Mental Health Services Board
Toledo / City of Toledo